TAX EVASION – A RESULT OF IMPERFECT TAX SYSTEM

Viorel VÎLCU*, Gheorghiţa DIMA, Monica DRAGOMIR, Teia ENACHE *Centrul Naţional Anticorupţie Universitatea Liberă Internaţională din Moldova

Abstract

Tax evasion is one of the complex socio-economic phenomena of the utmost importance that states face today and whose unintended consequences seek to limit as much as possible, eradication is impossible. We consider necessary to exclude the use of terms with different content for the same institution, creating a different interpretation possibilities of rules and terms. In our opinion, we consider it necessary to include a more limited tax system tax and, applying lower tax rates, but the application in case of committing tax violations, penalties of fiscal, administrative, criminal as drastic. Keywords: tax evasion, contributor, tax, tax payer, legal evasion, illegal evasion.